“We loved Robby. He’s a great player,” Yankees general manager Brian Cashman said Friday. “We made an offer we were comfortable with making. It fell far short of obviously where Seattle was. So, in terms of respect, they showed a lot more respect financially than we did.”

A season from free agency, Cano asked the Yankees last spring for a $310 million, 10-year agreement. Cashman said before the agreement with the Mariners, agent Brodie Van Wagenen called and said Cano would accept a $235 million deal to remain with New York.

“There was nothing disrespectful about the last offer that was on the table,” Steinbrenner said. “Not quite sure why he feels that way.”

New York officials spoke after a news conference to introduce outfielder Jacoby Ellsbury, who agreed to a $153 million, seven-year deal. Steinbrenner said there was always “significant distance” in talks with Cano.

“I think he was very disappointed that he’s not a New York Yankee anymore. I think anybody would be disappointed when you leave the New York Yankees,” team President Randy Levine said. “We treated him with the utmost respect. We respect him to this day.”

After watching Alex Rodriguez sidelined in each of the last five years of his $275 million, 10-year deal — which has four seasons remaining — the Yankees didn’t want to make that long a commitment to the 31-year-old Cano.

“For players over 30 years old, we don’t believe in 10-year contracts. They just have not worked out for us. They have not worked out, I believe, for the industry,” Levine said.

“When we signed Derek Jeter to a 10-year contract, I believe he was 26. In that context, it makes sense. If Mike Trout was here, I would recommend a 10-year contract. But for people over 30, I don’t believe it makes sense.”